Search Results Page

Search Results

1 - 10 of 12 (0.53 seconds)

Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014

8. Moreover, unless the legislature explicitly provides that the amendment is retrospective in nature, it will be considered prospective. The aforesaid view has been taken by the Apex Court in the case of CIT v. Vatika Township (P) Ltd. reported in (2015) 1 SCC 1 wherein the Court discussed the proviso to Section 113 of the Income Tax Act, 1961 and held that it was prospective and not retrospective. While deciding the case, the Constitution Bench laid down certain general principles which have been reproduced as under:
Supreme Court of India Cites 64 - Cited by 888 - A K Sikri - Full Document

Basawaraj By Lrs Ors vs Spl.Land Acquisition Officer on 11 April, 2011

14. In order to condone the delay, the Appellant has to satisfy this Commission that there was sufficient cause for preferring the appeal after the stipulated period. The term 'sufficient cause' has been explained by the Apex Court in Basawaraj and Ors. vs. The Spl. Land Acquisition Officer reported in AIR 2014 SC 746. The relevant paras of the aforesaid judgment are reproduced as under:-
Karnataka High Court Cites 0 - Cited by 315 - Full Document
1   2 Next